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Here you will find all contact details and publications of Dr. Nils Linnemann International Tax Law / Transfer Pricing 18.12.2025 | Dr. Christian Engelen, Dr. Nils Linnemann Federal Central Tax Office (BZST) changes practice for relief from withholding tax on US income US investments have traditionally been of great importance to the German economy. The return on investment of US corporations is significantly influenced by the tax… Global minimum tax (Pillar 2) 20.10.2025 | Dr. Nils Linnemann Update on the Implementation of Pillar 2 in Germany Minimum Tax Act in force since January 1, 2024 The German Government has always supported the concept of introducing a Global Minimum Tax aiming for a so-called „leveled… Global minimum tax (Pillar 2) 15.01.2025 | Dr. Alexander Geißler, Dr. Nils Linnemann Minimum Tax: Mandatory Group Entity Notification by 28.02.2025 Minimum Tax Group Head: Centralisation of filing and payment obligations The global minimum tax (“Pillar Two”) applies for the first time to the financial year ending in…
